{
  "url": "https://openlegislation.uk/local-government-miscellaneous-provisions-scotland-act-1981/section-5",
  "json_url": "https://openlegislation.uk/local-government-miscellaneous-provisions-scotland-act-1981/section-5.json",
  "legislation": "ukpga/1981/23",
  "legislation_title": "Local Government (Miscellaneous Provisions) (Scotland) Act 1981",
  "legislation_url": "https://openlegislation.uk/local-government-miscellaneous-provisions-scotland-act-1981",
  "path": "section/5",
  "kind": "section",
  "number": "5",
  "heading": "Relaxation of provisions relating to notification for rate relief for charitable organisations.",
  "text": "In section 4 of the Local Government (Financial Provisions etc.) (Scotland) Act 1962—\n(a) in subsection (2) (which provides for notification to the rating authority of use of lands and heritages for charitable purposes)—\n(i) the words “not later than the thirtieth day of June in any year” shall cease to have effect; and\n(ii) for the words “any period, beginning not earlier than the year in which the notice is given,” there shall be substituted the words “ a relevant period ”; and\n(b) after subsection (2) there shall be inserted the following subsection—\n“(2A) In subsection (2) of this section “relevant period” means—\n(a) in a case where the occupation and use, or as the case may be the holding, commenced on or after the first day of the financial year immediately preceding the financial year in which the notice is given, any period after that commencement;\n(b) in any other case, that first day and any period thereafter.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1962 c. 9."
    },
    {
      "type": "C",
      "label": "C1",
      "text": "The text of ss. 1, 5–8, 11, 12, 16, 24–28, 33, 36, 37(1)(2)(3)(4), 38(1), 40, 41, Sch. 1 (a)(b)(c)(i)(ii)(iii)(d)(i)(ii)(e), Sch. 2 paras. 1–10, 12–14, 16–25, 27–34, 37–42, Sch. 3 paras. 2–7, 12–20, 22–24, 26, 28, 32, 33, 34, 36, 37, 38, 39 and Sch. 4 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1981/23/section/5",
    "retrieved_at": "2026-10-29T10:14:13.424750+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}